The Ministry of Corporate Affairs (the MCA) vide the Companies (Incorporation) Amendment Rules, 2019 read with the Companies (Incorporation) (Fourth Amendment) Rules, 2019 had introduced Form INC-22A ACTIVE mandating the Companies to file particulars of the Company and its registered office on or before 15 June 2019. If any company fails to file the said form within the due date, the status of the Company will be marked as “ACTIVE non-compliant”.
In addition to the above amendment, the MCA has amended the Companies (Appointment and Qualification of Directors) Rules, 2014 by inserting new rule 12B. Consequent to this amendment now the status of Director Identification Number (DIN) of those “Active non-compliant” companies will also be marked as “Director of ACTIVE non-compliant company”. The DIN status can be changed to “Director of ACTIVE compliant company”, only after filing of form INC-22A ACTIVE.
Consequences of non-filing of Form INC -22A ACTIVEon or before 15 June 2019:
(i) Penalty of INR 10,000 shall have to be paid.
(ii) DIN of the Directors shall be marked as “Director of ACTIVE non-compliant company”
(iii) The Companies are unable to file the following forms with the MCA, unless Form INC-22A ACTIVE is filed:
- Form SH-07 (Change in Authorized Capital);
- Form PAS-03 (Change in Paid-up Capital);
- Form DIR-12 (Changes in Director except cessation);
- Form INC-22 (Change in Registered Office);
- Form INC-28 (Amalgamation, de-merger)